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Audit Regulation, Audit Quality, and Audit Research in the Post-Enron Era: An Analysis of Nonaudit Services

Ralf Ewert

in The Economics and Politics of Accounting: International Perspectives on Trends, Policy, and Practice

Published in print:
2004
Published Online:
January 2005
ISBN:
9780199260621
eISBN:
9780191601668
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0199260621.003.0010
Subject:
Economics and Finance, Financial Economics

Despite reservations voiced by the scientific community, the perception that combining non-audit services (NAS) and auditing for the same client may be largely responsible for recently observed ... More


 Corporate Financial Reporting and Regulation in the United States

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter reviews the rules governing financial disclosure by corporations in the United States. It begins with an overview of state regulation (which is still in force) and then turns to federal ... More


Integrity of the Financial Reporting Process: Demystifying the Role of Audit Committees

Naveen Kumar Srivastava and Kaushik Dutta

in Corporate Governance in India: Change and Continuity

Published in print:
2016
Published Online:
December 2016
ISBN:
9780199469321
eISBN:
9780199087532
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199469321.003.0014
Subject:
Business and Management, Corporate Governance and Accountability

Integrity of financial and public information issued by companies is the cornerstone of a strong capital market. The concept of audit committee emerged to ensure that entities uphold public interest ... More


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